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Whitesboro Central School District – Separation Payments (2020M-146)
… were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionWestchester County - Financial Condition (2018M-151)
… last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not established by a … are necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollDalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Southern Cayuga Central School District – Financial Condition (2020M-77)
… appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Village of Fort Plain – Leave Benefits (2020M-101)
… Officials did not accurately maintain employee leave records. Leave used and compensatory time (comp time) earned … was not always properly recorded or supported by Village records. 133 hours of accrued comp time, valued at … over is supported by time and attendance records and leave request forms. Update the employee benefits policy (policy) …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Hammond Fire District – Board Oversight (2024M-151)
… (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Village of Catskill – Accounting Records and Reports (2024M-66)
… accounting records and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, … operations was reduced, and the risk that unauthorized or inappropriate transactions could occur and go undetected … As a result, there is a greater risk that errors and/or irregularities could occur. Properly account for three …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or l Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… such as accessible restrooms. Six components at the Animal Shelter, such as doors that can be opened with five …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30State Comptroller DiNapoli Releases School District Audits
… officials did not ensure that network access controls were secure and did not establish written policies or procedures …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1669
… employees that no federal taxes will be withheld if they claim exemption on the Form W-4 Employee’s Withholding … be run at any time and will display the employee’s Dept ID, Empl ID, Name, Date and Time of the NYSPO transaction. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… New York State Comptroller Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development Agency(IDA) officials who pled guilty … to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaState Agencies Bulletin No. 297
… Employees represented by CSEA in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87, and 97. Effective Date(s) … $16.72 $38,000 to $39,999 $17.61 $40,000 and over $18.04 Associate Membership $2.00 Dues and Agency Shop fees for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Opinion 2008-2
… proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered … proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. You … a contract under which the members business delivers road salt to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Financial relief has been slow to reach New York’s pandemic-hit renters because of poor … Emergency Rental Assistance Program (ERAP), according to a new report released today by New York State Comptroller … report details OTDA’s struggles in providing information to eligible individuals, processing applications, and …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-risk